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HF100 NINTH ENGROSSMENT REVISOR BD 1-10100-9 <br />151.1 cannabis product in Minnesota. The tax must be remitted to the commissioner in the same <br />151.2 manner prescribed for taxes imposed under chapter 297A. <br />151.3 (b) A person that has paid taxes to another state or any subdivision thereof on the same <br />151.4 transaction and is subject to tax under this section is entitled to a credit for the tax legally <br />151.5 due and raid to another state or subdivision thereof to the extent of the lesser of (1 ) the tax <br />151.6 actually paid to the other state or subdivision thereof, or (2) the amount of tax imposed by <br />151.E Minnesota on the transaction subject to tax in the other state or subdivision thereof. <br />151.8 Subd. 5. Exemptions. (a) The use tax imposed under subdivision 3, paragraph (c), does <br />151.9 not apply to the possession, use, or storage of taxable cannabis products if (1) the taxable <br />151.10 cannabis products have an aggregate cost in any calendar month to the customer of $100 <br />151.11 or less, and (2) the taxable cannabis products were carried into this state by the customer. <br />151.12 (b) The tax imposed under this section does not apply to sales of medical cannabis flower, <br />151.13 medical cannabinoid products, or medical cannabis paraphernalia purchased by or for the <br />151.14 patients enrolled in the registry program. <br />151.15 (c) Unless otherwise specified in this section, the exemptions applicable to taxes imposed <br />151.16 under chapter 297A are not applicable to the taxes imposed under this section. <br />151.17 Subd. 6. Tax collection required. A taxable cannabis product retailer with nexus in <br />151.18 Minnesota that is not subject to tax under subdivision 2 is required to collect the tax imposed <br />151.19 under subdivision 3 from the purchaser of the taxable cannabis product and give the purchaser <br />151.2o a receipt for the tax paid. The tax collected must be remitted to the commissioner in the <br />151.21 same manner prescribed for the taxes imposed under chapter 297A. <br />151.22 Subd. 7. Taxes paid to another state or any subdivision thereof; credit. A taxable <br />151.23 cannabis product retailer that has paid taxes to another state or any subdivision thereof <br />151.24 measured by gross receipts and is subject to tax under this section on the same gross receipts <br />151.25 is entitled to a credit for the tax legally due and paid to another state or any subdivision <br />151.26 thereof to the extent of the lesser of (1) the tax actually paid to the other state or any <br />151.27 subdivision thereof, or (2) the amount of tax imposed by Minnesota on the gross receipts <br />151.28 subject to tax in the other taxing state or any subdivision thereof. <br />151.29 Subd. 8. Sourcing of sales. Section 297A.668 applies to the taxes imposed by this <br />151.30 section. <br />151.31 Subd. 9. Administration. Unless specifically provided otherwise, the audit, assessment, <br />151.32 refund, penalty, interest, enforcement, collection remedies, appeal, and administrative <br />151.33 provisions of chanters 270C and 289A that are applicable to taxes imposed under chapter <br />Article 2 Sec. 8. 151 <br />